Para 5.2 — MSO (A&E)
Original Rule Text
5.2 The Accounts from the treasuries are received and distributed by a Section called Central Treasury Section. Compilation of accounts and preparation of classified and consolidated abstracts are dealt with in D.A.E. Sections which are constituted on departmental basis so that transactions relating to a particular department may as far as possible be dealt with in one section. The consolidation of accounts for the whole State is done in Book/D.H. Section. The Account current Sections deal with the work of issuing advices to Reserve Bank of India for adjustments to be made between the balances of the Central and State Governments and of maintaining the registers of inter-governmental adjustments. These Sections are also responsible for preparing and sending the outward accounts to the other Accountants General and Accounts Officers of Central/ Posts/ Telecommunications/ Railways/Defence
What This Means
The AG's office is organized into specialized sections for handling accounts. The Central Treasury Section receives and distributes treasury accounts. DAE (Departmental Accounts) Sections compile accounts on a departmental basis. The Book/DH Section consolidates accounts for the entire state. Account Current Sections handle inter-governmental adjustments, issue advices to the Reserve Bank of India, and prepare outward accounts for other Accountants General and central accounting authorities.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Central Treasury Section receives and distributes treasury accounts
- 2DAE Sections compile accounts organized by government department
- 3Each department's transactions are handled in one section as far as possible
- 4Book/DH Section consolidates accounts for the whole state
- 5Account Current Sections handle inter-governmental adjustments and RBI advices
- 6Account Current Sections also prepare outward accounts to other AGs and central departments (Posts, Telecom, Railways, Defence)
Practical Example
When the Jaipur district treasury sends its monthly accounts to the AG Rajasthan, the Central Treasury Section receives and sorts them. Vouchers for the Education Department go to DAE Section handling Education; Police vouchers go to the Police DAE section. After each DAE section compiles its departmental abstract, the Book/DH section combines all departments into the state's consolidated accounts. Meanwhile, the Account Current section processes transactions involving the Central Government's accounts and sends advices to the RBI for inter-governmental settlement.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why are DAE sections organized by department?▼
What does the Account Current Section send to the RBI?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.